Land is the real asset permanent in nature and location on which improvements can be built for various commercial real estate purposes. It represents the generally immovable; fix asset and non-depreciable component of realty. The earth which anchors and supports structural additions for useful functions as it applies to the commercial real estate market. Its value can be intricately attributed to its location, use, demand, topography, natural resource, etc. CRE property types are dependent on the viability of land for development purposes in which the land is improved horizontally and vertically for project execution. It can be a vital component to property aesthetics, function and design complementing the architectural improvements and increasing the appeal of the location. There are lenders interested in funding land and its improvements as they apply to commercial real estate and provide capital for purchasing, refinancing and development with attractive rates and terms.